2013 (4) TMI 288

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....ribunal has referred the following question for the opinion of this Court: "Whether on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that provisions of Section 43B of the Income Tax Act, 1961, are not applicable although, the payment has been made after the close of the accounting year? The dispute relates to the assessment year 1984-1985. The ....